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Case Law
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Medtronic II
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United States
Partial/Mixed
Medtronic, Inc. & Consolidated Subsidiaries v. Commissioner of Internal Revenue
2018
U.S. Court of Appeals for the Eighth Circuit
Topics
United States
IRC 482
Treas. Reg. 1.482-1
Treas. Reg. 1.482-4
Intangibles & IP
Royalties
CUT
comparable profits method
comparability analysis
risk allocation
Puerto Rico
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Official Sources
U.S. Court of Appeals for the Eighth Circuit, opinion (No. 17-1866) (Aug. 16, 2018)
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Justia case page (8th Cir. 2018)
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KPMG TaxNewsFlash (TP), 'Eighth Circuit vacates Tax Court’s determination of transfer pricing method' (Aug. 16, 2018)
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EY Global Tax Alert, 'US Eighth Circuit vacates Tax Court opinion in Medtronic' (Aug. 29, 2018)
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